A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition of income taxes, rate, computation, and exemptions, so as to provide that any census tract having a poverty rate of 45 percent or greater shall be deemed to have the same eligibility for tax treatment as tier 1 counties; to change the designation of less developed areas; to repeal conflicting laws; and for other purposes.